Refer to the information in Exercise 9-13 and prepare the journal entries for the following selected transac¬ tions of Dulcinea Company for 2013.

2013 Jan. 27 Received Lee’s payment for principal and interest on the note dated December 13.
Mar. 3 Accepted a $5,000, 10%, 90-day note dated March 3 in granting a time extension on the past- due account receivable of Tomas Company.
17 Accepted a $2,000, 30-day, 9% note dated March 17 in granting Hiroshi Cheng a time extension on his past-due account receivable.
Apr. 16 Cheng dishonors his note when presented for payment.
May 1 Wrote off the Cheng account against the Allowance for Doubtful Accounts.

June 1 Received the Tomas payment for principal and interest on the note dated March 3.